Keith v. Johnson, 271 U.S. 1 (1926)

Name: Keith v. Johnson, 271 U.S. 1 (1926) - Syllabus
Author: U.S. Supreme Court

Keith v. Johnson

No. 295

Argued January 6, 1926
Decided April 12, 1926
271 U.S. 1

CERTIORARI TO THE CIRCUIT COURT OF APPEALS

FOR THE SECOND CIRCUIT

Syllabus

1. The New York transfer tax (Cons.Ls. c. 60, Art. X) is primarily payable by the personal representative out of the estate, and not by the heirs, though they are required to pay if the property is transferred to them without prior deduction of the tax. P. 4.

2. An executrix who paid this tax, as required, out of funds of the estate was entitled, under the Revenue Act of 1916, to deduct the amount from the income of the estate, during administration, for the purpose of computing the net income subject to the federal income tax. P. 9.

3 F.2d 361 affirmed.

Certiorari to a judgment of the circuit court of appeals affirming a judgment in the district court against the Collector in an action to recover money paid under protest as an income tax.

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Chicago: U.S. Supreme Court, "Syllabus," Keith v. Johnson, 271 U.S. 1 (1926) in 271 U.S. 1 271 U.S. 3. Original Sources, accessed November 22, 2024, http://originalsources.com/Document.aspx?DocID=53W1HQGR3NZZNCD.

MLA: U.S. Supreme Court. "Syllabus." Keith v. Johnson, 271 U.S. 1 (1926), in 271 U.S. 1, page 271 U.S. 3. Original Sources. 22 Nov. 2024. http://originalsources.com/Document.aspx?DocID=53W1HQGR3NZZNCD.

Harvard: U.S. Supreme Court, 'Syllabus' in Keith v. Johnson, 271 U.S. 1 (1926). cited in 1926, 271 U.S. 1, pp.271 U.S. 3. Original Sources, retrieved 22 November 2024, from http://originalsources.com/Document.aspx?DocID=53W1HQGR3NZZNCD.

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